Altenburg, Nadia C.
The new world of Pillar One practical thoughts on the new scope electrónico / Nadia Altenburg and Katharina Schlücke
Resumen.
This article provides an overview of the challenges arising under the broadened scope of Pillar One, which was suggested by the United States in April this year. Furthermore, the authors look deeper into the practical effects this new approach might have for taxpayers, and address relevant questions and potential solutions related to Amount A that should be considered in the ongoing legislation process.
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
APLICACION
ESTADOS UNIDOS
Schlücke, Katharina
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 24-27
The new world of Pillar One practical thoughts on the new scope electrónico / Nadia Altenburg and Katharina Schlücke
Resumen.
This article provides an overview of the challenges arising under the broadened scope of Pillar One, which was suggested by the United States in April this year. Furthermore, the authors look deeper into the practical effects this new approach might have for taxpayers, and address relevant questions and potential solutions related to Amount A that should be considered in the ongoing legislation process.
FISCALIDAD INTERNACIONAL
EMPRESAS MULTINACIONALES
ECONOMÍA DIGITAL
PRIMER PILAR (OCDE)
APLICACION
ESTADOS UNIDOS
Schlücke, Katharina
International Transfer Pricing Journal 1385-3074 v. 29, n. 1, 2022, p. 24-27